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İzmir Ekonomi Üniversitesi

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    GRADUATE SCHOOL

    Logistics Management (Without Thesis)

    BA 578 | Course Introduction and Application Information

    Course Name
    Strategic Management Accounting and Control
    Code
    Semester
    Theory
    (hour/week)
    Application/Lab
    (hour/week)
    Local Credits
    ECTS
    BA 578
    Fall/Spring
    3
    0
    3
    7.5

    Prerequisites
    None
    Course Language
    English
    Course Type
    Elective
    Course Level
    Second Cycle
    Mode of Delivery -
    Teaching Methods and Techniques of the Course Discussion
    Q&A
    Lecture / Presentation
    National Occupation Classification -
    Course Coordinator
    Course Lecturer(s)
    Assistant(s)
    Course Objectives The aims of this course provide students new tools and methods to be used in decision making, to develop a new perspective in terms of combining cost information and strategy of the entity, and to show how to use the cost information in managerial control that is one of the main functions of management.
    Learning Outcomes

    The students who succeeded in this course;

    • Apply activity based costing method by distinguishing it from traditional costing methods.
    • Use cost information in pricing decisions by various technics.
    • Prepare master budgets considering responsibility accounting.
    • Understand standard costs.
    • Conduct variance analysis (direct cost, overhead, yield, operational variances) for managerial control.
    • Analyze customer profitabiliy by using sales variances.
    Course Description This course demonstrates how the strategy of the business affect management accounting methods and how cost information can be used in managerial control. The topics of the course are essentials of managerial control, activity based costing and activity based management, pricing strategies such as life cycle costing, target costing, throughput accounting and environmental accounting, master budgets and responsibility accounting, standard costing, flexible budgets and variance analysis, customer profitability analysis and sales variances, transfer pricing and essentials of performance measurement and control for both private and public entities.
    Related Sustainable Development Goals

     



    Course Category

    		Core Courses
    Major Area Courses
    Supportive Courses
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    Week Subjects Related Preparation
    1 An Overview of Management Control Chapter 1 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    2 Cost Analysis and Decision Making Chapter 2 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    3 Costing Products and Services Chapter 3 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    4 Costing Products and Services Chapter 3 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    5 Planning Process-Master Budgets Chapter 4 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    6 Master Budgets Chapter 5 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    7 Organization, Standard Cost and Variances Chapter 6 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    8 Standard Costs and Variances Chapter 6 and 7 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    9 Flexible Budgets, Standard Costing: Variance Analysis–operational variances Chapter 6 and 7 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    10 Budgets, Variance Analysis and Management Control Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    11 Transfer Pricing and Performance Evaluation Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    12 Performance Evaluation Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
    13 Pricing Issues The Price Advantage – Chapter 10 Lifecycle Pricing
    14 Pricing Architecture The Price Advantage Chapter 11 Pricing Architecture
    15 Review of the semester
    16 Final Exam

     

    Course Notes/Textbooks

    1. Available as ebook at the Library

    Management Accounting : Principles and Applications

    Coombs, Hugh ; Jenkins, D Ellis ; and more   SAGE Publications  SAGE Publications   2005

    ISBN: 9781412908436, 9781847877116

     

    2. Available as ebook at the Library

    The Price Advantage

    Baker, Walter L. ; Marn, Michael V. ; and more   John Wiley & Sons, Incorporated John Wiley & Sons, Incorporated   2010

    ISBN: 9780470481776, 9780470632987
    Suggested Readings/Materials

     

    EVALUATION SYSTEM

    Semester Activities Number Weigthing
    Participation
    1
    10
    Laboratory / Application
    Field Work
    Quizzes / Studio Critiques
    1
    25
    Portfolio
    Homework / Assignments
    Presentation / Jury
    Project
    1
    30
    Seminar / Workshop
    Oral Exams
    Midterm
    Final Exam
    1
    35
    Total

    Weighting of Semester Activities on the Final Grade
    3
    65
    Weighting of End-of-Semester Activities on the Final Grade
    1
    35
    Total

    ECTS / WORKLOAD TABLE

    Semester Activities Number Duration (Hours) Workload
    Theoretical Course Hours
    (Including exam week: 16 x total hours)
    16
    3
    48
    Laboratory / Application Hours
    (Including exam week: '.16.' x total hours)
    16
    0
    Study Hours Out of Class
    16
    4
    64
    Field Work
    0
    Quizzes / Studio Critiques
    1
    10
    10
    Portfolio
    0
    Homework / Assignments
    0
    Presentation / Jury
    0
    Project
    1
    22
    22
    Seminar / Workshop
    0
    Oral Exam
    0
    Midterms
    0
    Final Exam
    1
    40
    40
        Total
    184

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    		 Program Competencies/Outcomes
    * Contribution Level
    1
    2
    3
    4
    5
    1 Being able to contribute to the institution the participant works for and the logistics sector by the use of the knowledge and abilities gained during the education period; and manage change in the institution and the sector;
    -
    -
    -
    -
    -
    2 Reaching a competency about contemporary business and technology applications in the area of logistics and supply chain management and analysis and strategy development methods;
    -
    -
    -
    -
    -
    3 Being able to create opportunities by combining supply chain management with information technologies and innovative processes by the use of the interdisciplinary courses the participants take;
    -
    -
    -
    -
    -
    4 Having the ability to develop creative solutions by working on global logistics and supply chain subjects and realizing these by the use of their project management knowledge;
    -
    -
    -
    -
    -
    5 Having the knowledge, abilities and capabilities required for effective logistics and supply chain management by the use of a problem and case analysis based learning;
    -
    -
    -
    -
    -
    6 Being able to examine logistics and supply chain processes with the management science viewpoint, analyze related concepts and ideas by scientific methods;
    -
    -
    -
    -
    -
    7 If continuing to work in the academia, having the necessary information on logistics applications; if continuing to work in the sector, having the necessary knowledge on conceptual subjects;
    -
    -
    -
    -
    -
    8 Being able to specify appropriate research questions about his/her research area, conduct an effective research with the use of necessary methods and apply the research outcomes in the sector or the academia;
    -
    -
    -
    -
    -
    9 Being able to follow the changes and developments in the sector the participant works in, in order to keep his/her personal and professional competence updated and develop himself/herself when necessary;
    -
    -
    -
    -
    -
    10 Be experts in the fields of logistics and supply chain with the help of the sectorfocused education they receive;
    -
    -
    -
    -
    -
    11 Have the necessary capabilities to pursue doctoral studies in national and foreign institutions
    -
    -
    -
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

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